Explore the latest electronic invoicing, reporting and archival requirements
United Arab Emirates

Regulations
E-invoicing requirements in United Arab Emirates
The United Arab Emirates is on Banqup Group's future roadmap.
Technical Requirements:
Platform: Federal Tax Authority (FTA) - mandatory use of Accredited Service Providers (ASPs)
Format: PINT AE
Archival period: Minimum 5 years
B2G mandates:
Government entities must be able to receive e-invoices in line with B2B mandate rollout phases as detailed below.
October 2027: Submission of B2G e-invoices by businesses becomes mandatory; deadline to appoint an ASP for B2G e-invoices is March 2027.
B2B mandates:
July 2026: Pilot/voluntary phase begins.
January 2027: Mandatory e-invoicing implementation for large businesses (≥ AED 50M revenue); deadline to appoint an ASP is July 2026.
July 2027: Mandatory implementation for smaller businesses (< AED 50M revenue); deadline to appoint an ASP is March 2027.


